Assessment Order Void When Issued to Non-Existent Merged Entity: ITAT Mumbai

ACIT Vs Viacom 18 Media Pvt. Ltd (ITAT Mumbai)

 The appeal and cross-objection before the Income Tax Appellate Tribunal (ITAT) Mumbai arose from the order of the National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals), Delhi, dated 27 August 2024, for Assessment Year (AY) 2014–15. The appeal was filed by the Revenue, and the cross-objection (CO) by the assessee, Viacom 18 Media Pvt. Ltd., arising out of the assessment proceedings initially conducted in the name of M/s Prism TV Pvt. Ltd.

M/s Prism TV Pvt. Ltd. filed its income tax retu

Please become a Premium member. If you are already a Premium member, login here to access the full content.